Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Solidary Liability of Recruitment Agencies for Illegal Dismissal of Overseas Workers
Philippine Supreme Court clarifies when local recruitment agencies remain solidarily liable for illegal dismissal of overseas Filipino workers.
Mootness and Quashed Search Warrants: When a Case Dismissal Ends the Controversy
A dismissed criminal case can render a quashed search warrant issue moot. Learn the practical legal effect rule from this Supreme Court ruling.
Security Deposits of Insurance Firms Shielded From Individual Claims Preserving Solvency FOR ALL Policyholders
Supreme Court rules insurance security deposits cannot be garnished by single claimants, protecting all policyholders' interests.
When a Zero Tax Bill Still Means Exemption: PAL’s Franchise Tax Win Explained
The Supreme Court ruled that PAL’s franchise tax option exempts it from all other taxes, even when its chosen tax liability is zero.
When Can an Employer Dismiss a Managerial Employee in the Philippines? Trust and Breach of Trust
Understand when Philippine employers can validly dismiss managerial employees for breach of trust, including the legal requirements and limits.
Negligence and Quasi-Delict: When Overtaking on the Shoulder Makes You Liable
A Supreme Court ruling clarifies negligence and vicarious liability of vehicle owners in traffic accidents under Philippine law.
When the Government Must Prove Its Case: Reversion, Free Patents, and the Regalian Doctrine
A Supreme Court ruling on when the government can cancel a free patent and revert land to the public domain.
Separate Crimes for Separate Drugs: Possessing Shabu and Marijuana Under Philippine Law
Philippine Supreme Court ruling: possessing shabu and marijuana at the same time and place constitutes two separate crimes, requiring two separate Informations.
Buy-Bust Operations in Drug Cases: Legality and Constitutional Rights Under Philippine Law
The Supreme Court in People v. Sy upheld the legality of buy-bust operations while stressing that courts must closely scrutinize how such operations are carried out.
CARP Coverage and Tenancy: Resolving Land Disputes Amidst Conflicting Claims and Vested Rights
Philippine Supreme Court ruling on how pending DARAB tenancy cases affect forcible entry jurisdiction and CARP coverage.
Tenancy Claims and Forcible Entry: How Philippine Courts Resolve Jurisdictional Conflicts in Agrarian Disputes
When a tenant is sued for forcible entry, which tribunal has jurisdiction? The Supreme Court clarifies the interplay between agrarian and civil courts.
Loss OF Remedies When Failure TO Appear IN Court Costs YOU More Than Just A DAY
Substantial Compliance in Appellate Procedure: Balancing Technical Rules and Justice
The Supreme Court relaxes technical rules in labor cases, allowing substantial compliance with Rule 65 and Rule 13 requirements.
Upholding Land Titles When Government Reversion Claims Fail
When can the government cancel a free patent and revert land to the public domain? The Supreme Court explains the limits of reversion actions.
Balancing Right to Work and Employer Prerogative: Absences and Termination
Philippine Supreme Court ruling on when excessive absences justify dismissal, emphasizing proportional penalties and employer burden of proof.
Lawyer Misconduct Outside Professional Duties: When Private Acts Lead to Suspension
Philippine Supreme Court clarifies when a lawyer's private misconduct, like road rage and firing a gun, warrants suspension from the practice of law.
Gross Receipts Tax: Final Withholding Tax Included in Bank's Tax Base
Supreme Court rules 20% final withholding tax on bank passive income forms part of gross receipts for computing 5% gross receipts tax.
Surveyor Negligence and Contractual Breach: When Professionals Are Liable for Damages
A surveyor's negligent placement of boundary monuments led to a fence encroaching on a right of way. The Court explains liability for breach of contract.
Upholding Equity When Fraud Nullifies Land Titles Obtained Through Deceit
Philippine Supreme Court ruling on when fraudulent acquisition of land titles can be nullified and how equity protects rightful owners.
Injunctive Relief and Status Quo in Foreclosure Disputes: The Dela Cruz Case
Philippine Supreme Court ruling on how pending agrarian tenancy cases affect forcible entry jurisdiction and the principle of status quo.
Breaking Down Land Ownership Disputes When Hearsay Clouds Real Estate Claims
A Supreme Court ruling explains why hearsay evidence fails in property disputes, and how Torrens titles protect registered owners.
Reversion Suits: When the State Must Prove Forest Land Claims
The Supreme Court clarifies the State's burden in reversion cases, protecting vested rights over land titles issued before forest classification.
Presidential Approval and Contract Validity: Limits of Executive Power in Philippine Procurement
Philippine Supreme Court clarifies when presidential approval is required for government contracts and the limits of executive discretion in procurement.